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Exercise 5-15 Presented below is a condensed version of the comparative balance sheets for Headland Corporation for the last two years at December 31 2017 $ 256,650 261,000 75,400 432,100 2016 113,100 268,250 107,300 348,000 Cash Accounts receivable Investments Equipment Accumulated Depreciation-Equipment Current liabilities Common stock Retained earnings (153,700) (129,050) 194,300 232,000 445,150 218,950 232,000 256,650 Additional information: Investments were sold at a loss of $14,500; no equipment was sold; cash divldends paid were $43,500; and net Income was $232,000